At the same tenant as a temporary holder of the rights of property may carry out agreed with the landlord changes the material nature of the leased land, and the last owner reserves the right to dispose of leased land (and the right to sell) – with the encumbrance of the right lease. Private owners rent land for lease is generally based on market conditions stipulated in the definition of market value. In this case, by order of the transaction party appraiser determines the market the cost of "goods" (rights of use and ownership) to be transferred from a "seller" (landlord) "buyer" (the lessee), expressed in monetary amounts payable for periods – in years or months (depending on the conditions of contract) during the time of the contract. This means that the appraiser determines the market rate of rent (annual or monthly) as the market value of use rights and ownership of land (within a year or months, respectively). Thus, in this case, the object of evaluation is a package of rights of use and possession of (or only the right to use) the leased site, and the result (goal) of (the subject of evaluation activity) is the rental rate. Attention is drawn to the objection 2 to the proposal considered in this case by the evaluation service "provision of the property for payment for temporary possession and use of or temporary use. " In fact, the definition of the concept of service represented in the list of the concepts of intangible assets as evaluation sites (see 3), it follows that "service – an activity whose results are not material expression, and are used to meet the needs of entities or persons in the implementation of this activity.
Tenant Rights
